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All Journal Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Gita Arasy Harwida
Universitas Trunojoyo Madura
Humanities Economics, Econometrics & Finance Social Sciences

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Desember 2016 EFEKTIVITAS PELAYANAN PELAPORAN SPT MASA BAGI WAJIB PAJAK ORANG PRIBADI DAN BADAN MELALUI LAYANAN DRIVE THRU (STUDI PADA KPP PRATAMA SINGOSARI) Maya Zukhrifatil Jinan; Bambang Haryadi; Gita Arasy Harwida
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2767

Abstract

The purpose of this research is to identifity the effectiveness of monthly tax return reporting activities through the drive-thruservice in KPP Pratama Singosari. The effectiveness was identified by comparing the objective of the drive thru serviceand its achievment since it is enacted. This research used qualitative descriptive method and depth interview, observationand documentation as data collecting method. The results this study indicates that the drive thru service is generallyeffective, however, it does not give asignificant effect for the KPP’s service in term of the monthly tax return reportingservice.
Efektivitas Publisitas dalam Meningkatkan Jumlah Masyarakat Sadar Pajak Citra Lutfia; Gita Arasy Harwida; Mohamad Djasuli
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 10, No 2: Oktober 2017
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.561 KB) | DOI: 10.21107/pamator.v10i2.4142

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa pengaruh audience coverage (khalayak yang dicapai), audience response (tanggapan khalayak), communication impact (hasil komunikasi), dan process of influence (proses pengaruh) terhadap peningkatan jumlah masyarakat sadar pajak. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner. Adapun respondennya adalah wajib pajak orang pribadi di KPP Pratama Bangkalan yang berjumlah 100 orang, teknik pengambilan sampel accidental sampling. Analisis statistik yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa faktor yang telah terbukti berpengaruh secara signifikan terhadap masyarakat sadar pajak adalah audience response (tanggapan khalayak) dan process of influence (proses pengaruh), sedangkan faktor audience coverage (khalayak yang dicapai) dan communication impact (hasil komunikasi) tidak terbukti berpengaruh secara signifikan terhadap masyarakat sadar pajak di KPP Pratama Bangkalan
Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi Gita Arasy Harwida; Mohamad Djasuli; Sujatmiko Wibowo
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v3i2.894

Abstract

Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.
Co-Authors Bambang Haryadi Citra Lutfia Maya Zukhrifatil Jinan Mohamad Djasuli Mohamad Djasuli Sujatmiko Wibowo